[CLBS] Tax Lien

[Alexandra Caval]

Patrick,

I don't think Gugino v GMAC helps your argument primarily because a
statutory lien and a consensual lien are different and they are perfected
differently. Laursen dealt with an unperfected lien caused by an error in
Debtor's name on the certificate of title issued by the IDOT. However, the
security interest in question was a consensual one. A consensual lien on
the vehicle needs to comply with the IDOT recording requirements to be
perfected. In Holly's case ISTC is asserting a statutory tax lien ( I.C.
63-3051) and I think all that's required to perfect a statutory tax lien as
to personal property is recording it tax lien with the Secretary of State
via the UCC portal. The only way I think you defeat the statutory lien is
if the ISTC messed up the perfection (i.e. if they botch the name they
recorded the lien under in the UCC filing system). I think you need to find
a ground in 11 USC 545 to avoid the ISTC's statutory lien. Maybe you and
Holly should invite the ISTC to the conversation. They might have an
opinion on the matter :)

Alex

On Tue, Feb 8, 2022 at 3:53 PM Patrick Geile <PGeile at foleyfreeman.com>
wrote:

> Good Afternoon,
>
> I am having a rigorous discussion with Holly Sutherland regarding an Idaho
> state tax lien.
>
> Here is what we disagree on.
>
>
>   1.  Does an Idaho state tax lien attach to a titled vehicle in Idaho if
> the State's interest is not listed as an owner or lienholder.
>
> Me being a poor poor trustee wants to sell debtor's vehicle and pay the
> equity to unsecured creditors, Holly wants to save that equity for the
> benefit of the State of Idaho, which is generous.
>
> I believe  Gugino v. GMAC provides the law supporting my position.
>
> Any input from the members.
>
> Also see you all  soon at the BEST SEMINAR EVER........
>
>
> Patrick J. Geile
> Attorney
> [cid:image001.png at 01D81D03.C106DEF0]
> 953 S. Industry Way
> Meridian, ID 83642
> Phone: 208-888-9111
> Direct:208-947-1563
> Fax: 208-888-5130
> Website: https://protect-us.mimecast.com/s/IyZuC2kNqWUV4vynCnhC6V?domain=foleyfreeman.com<https://protect-us.mimecast.com/s/IyZuC2kNqWUV4vynCnhC6V?domain=foleyfreeman.com>
>
>
> CONFIDENTIALITY NOTICE: The preceding message (including attachment, if
> any) is covered by the Electronic Communication Privacy Act, 18 U.S.C.
> sections 2510-2521, is CONFIDENTIAL, and may also be protected by the
> ATTORNEY/CLIENT OR OTHER PRIVILEGE. If you believe that this message has
> been sent to you in error, do not read any further portion of the message
> other than the remainder of this notice, please reply to the sender that
> you have received the message in error, and delete the message. If you are
> not the intended recipient, you are hereby notified that any retention,
> dissemination, distribution, or copying of this communication is strictly
> prohibited. We do not waive any attorney/client or work product privilege
> by the transmission of this message.
>
> _______________________________________________
> CLBS mailing list
> CLBS at admws.idaho.gov
> https://protect-us.mimecast.com/s/PbE6C31XrwuXPwNLIqS1f8?domain=admws.idaho.gov
>


-- 

Alexandra O. Caval

Caval Law Office, P.C.

P.O. Box 1716

Twin Falls, ID 83303-01716

T: 208.733.2035

F: 208.733.3919

alex at cavallawoffice.com




*PRIVILEGE AND CONFIDENTIALITY NOTICE*
This e-mail is intended only for the use of the recipient named and may
contain information that is confidential, privileged, and exempt from
disclosure under applicable laws. If you are not the named recipient, you
may have received this transmission in error. We ask that you immediately
notify the sender and remove this and all attached file(s) from your
system. Receipt by anyone other than the intended recipient is not a waiver
of the attorney-client or work-product privileges. You are hereby notified
that any disclosure, copying, distribution, or use of any of the
information contained in this transmission if you are not the intended
recipient is prohibited and may expose you to liability.